Articles imported by or for the account of any person arriving in the United States from a foreign country: Books, libraries, usual and reasonable furniture, and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale Professional books, implements, instruments, and tools of trade, occupation, or employment, which have been taken abroad by him or for his account Articles by or for the account of any person emigrating from a foreign country to the United States: Professional books, implements, instruments, and tools of trade, occupation, or employment (not including theatrical scenery, properties, or apparel, and not including articles for use in any manufacturing establishment, for any other person, or for sale), owned and used by him abroad Articles imported by or for the account of any person arriving in the United States who is not a returning resident thereof: Wearing apparel, articles of personal adornment, toilet articles, and similar personal effects; all the foregoing, if actually owned by and in the possession of such person abroad at the time of or prior to his departure for the United States, and if appropriate for his own personal use and intended only for such use and not for any other person nor for sale Not over 50 cigars, or 300 cigarettes, or 3 pounds of smoking tobacco, or a proportionate amount of each, and not over 1 quart of alcoholic beverages, when brought in by an adult nonresident for his own consumption Not exceeding $100 in value of articles (including not more than 1 wine gallon of alcoholic beverages and not more than 100 cigars) accompanying such person to be disposed of by him as bona fide gifts, if such person has not claimed an exemption under this item 812.25 within the 6 months immediately preceding his arrival and he intends to remain in the United States for not less than 72 hours Automobiles, trailers, aircraft, motorcycles, bicycles, baby carriages, boats, horse-drawn conveyances, horses, and similar means of transportation, and the usual equipment accompanying the foregoing; any of the foregoing imported in connection with the arrival of such person and to be used in the United States only for the transportation of such person, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the conveyance Not exceeding S200 in value of articles accompanying such a person who is in transit to a place outside United States customs territory and who will take the articles with him to such place....